VR glasses and a functional key implementation method therefor. The VR glasses (200) comprise a glasses case for placing a mobile terminal (100); a compass sensor (110) is arranged in the mobile terminal (100); and an electromagnet (210) for turning over the pointing direction of the compass sensor (110) is arranged in the glasses case. The electromagnet (210) mounted on the VR glasses (200) is utilized for controlling the pointing direction of the compass sensor (110); and when the pointing direction is turned over, a functional key operation is performed in a mapping manner, and it is only necessary to execute the functional key operation on the mobile terminal (100).